VAT Calculator

Standard, reduced, zero — EU VAT rates at a glance

Value-Added Tax (VAT) is a consumption tax applied at each step of the supply chain on the value added at that step. Businesses charge VAT on sales (output VAT), reclaim VAT on purchases (input VAT), and remit the difference to the tax authority. To the end consumer it looks like a sales tax built into the price; to a business it's effectively a flow-through unless they make exempt supplies.

Two numbers matter for any line on an invoice:

• Net — the price before VAT (what the business books as revenue).
• Gross — the price including VAT (what the customer actually pays).

If your input is the gross figure (a price tag, a card receipt), the calculator backs out the VAT: net = gross / (1 + rate). If your input is the net figure (a B2B quote), it adds the VAT on top: vat = net × rate.

Quick invoice check, not bookkeeping

This is a quick-check calculator, not bookkeeping. Use it to:

• Sanity-check an invoice line before sending it.
• Convert a customer-facing price into a net figure for margin maths.
• Compare prices across countries with different rates.
• Confirm what a recent rate change actually does to your typical sale.

Don't use it for:

• Filing a return — your accounting software handles cumulative input/output VAT, partial exemption, MOSS/OSS, and bad-debt relief.
• Legal advice — categorisation (which rate applies to your specific service) is the part that gets businesses fined, and that's a question for your accountant or the local tax authority's published guidance.

Post-reform rates most calculators still miss

The rates in this calculator are hand-curated as of the date shown beneath the result, drawn from each country's tax authority. The differentiator vs. the bulk of online VAT calculators is that this dataset tracks recent post-reform rates that many tools still miss — for example:

• Slovakia: standard rate raised from 20% to 23% on 2025-01-01.
• Czech Republic: previous 15% and 10% reduced tiers consolidated to a single 12% rate on 2024-01-01.
• Estonia: standard rate raised to 24% on 2025-07-01.
• Finland: standard rate raised from 24% to 25.5% on 2024-09-01.
• Switzerland: standard rate raised from 7.7% to 8.1% on 2024-01-01.
• Singapore: GST raised from 8% to 9% on 2024-01-01.

Reduced categories vary widely — there is no EU-wide list of "what counts as a book" or "what counts as a restaurant service". The notes under each rate are a hint, not a ruling. Always check your tax authority's guidance for your specific supply.

Reverse charge, OSS, and rounding traps

• Net + VAT ≠ gross when you start from gross. Subtracting a percentage from a gross figure gives a different number than dividing by (1 + rate). 100 with 23% VAT included = 81.30 net, not 77.00.
• Reverse-charge invoices. Cross-border B2B supplies inside the EU often shift the VAT to the buyer. Your invoice shows 0% VAT but the supply isn't zero-rated — the buyer self-accounts.
• Distance-sale thresholds. Selling B2C across EU borders triggers the OSS scheme above €10k/year — you charge the buyer's country's rate, not yours.
• VAT-registered ≠ VAT-charging. Many small freelancers in Slovakia, Czech Republic and elsewhere fall under the registration threshold and don't charge VAT at all.
• Rounding rules differ. Most authorities accept either per-line or per-invoice rounding to the nearest cent, but consistency matters. Don't mix the two on one invoice.

€100 gross at 23% — net vs gross mode

Slovakia is selected by default at the post-reform 23% standard rate. Enter 100 and leave the mode on Gross (VAT included) — a shelf price of €100 backs out to net = 100 ÷ 1.23 = €81.30, with VAT = €18.70. Switch the mode to Net (add VAT) and enter the same 100: now it treats €100 as the pre-tax figure and adds tax on top — VAT = 100 × 0.23 = €23.00, gross €123.00. Same number typed, two very different answers — which is exactly why the mode toggle matters.

Rate accuracy, reduced-rate categories, and filing

Why isn't the VAT just 23% of the price tag? Because a price tag is the gross figure — the tax is already inside it. Taking 23% of €100 gross overstates the VAT; the correct back-out is €100 − (€100 ÷ 1.23) = €18.70. Only use "× 23%" when you start from the net (pre-tax) figure.

Are the rates current? The dataset is hand-curated and stamped with a "rates as of" date beneath each result — it reflects the 2025 reforms (Slovakia 20→23%, Estonia 24%, Finland 25.5%, and others), not the stale numbers many calculators still carry. Always confirm against your tax authority before filing.

Which reduced rate applies to my product? That's the part the tool can't decide for you. The notes under each rate are a hint, not a ruling — categorisation (is this "food", a "book", a "restaurant service"?) is where businesses get fined, so check the published guidance for your specific supply.

Can I file a return with this? No. It's a per-line sanity check. Cumulative input/output VAT, partial exemption, OSS/MOSS and reverse-charge all belong in your accounting software.

Why removing VAT is division, not subtraction

VAT is a percentage of the net price, which makes removing it a division, not a subtraction. To add VAT: gross = net × (1 + rate). To strip it back out: net = gross ÷ (1 + rate) — so at 20%, the VAT inside a €120 gross price is €120 − (120 ÷ 1.20) = €20, which is 16.7% of the gross, not 20%. That gap trips up anyone who tries to find the tax by taking 20% of the gross figure. VAT is also collected at each step of the chain but only on the value each seller adds, because businesses reclaim the VAT they paid on inputs.

Applying the rate to the wrong number

Calculating the VAT portion of a tax-inclusive total by applying the rate to the gross amount. Twenty percent of a €120 gross bill is €24, but the VAT actually inside it is €20 — overstate it and your bookkeeping and reclaim are both wrong. Always divide the gross by (1 + rate) to recover the net first, then the difference is the true VAT.

Related

Convert prices across currencies with the currency converter, set your pre-tax price with the markup & margin calculator, and handle any raw percentage with the percentage calculator. For digital sellers: VAT on digital products — the 101.